https://www.taxtmi.com/circulars?id=66938 Clarification: for transportation of goods (including mail/courier) where supplier or recipient is outside India, the default place of supply rule applies-location of recipient when available, otherwise location of supplier. In advertising, sale or grant of rights to use hoarding space is located at the immovable property; mere provision of display services is determined by the default rule. Co-location services are treated as hosting and IT infrastructure provisioning and usually follow the default rule (location of recipient), except where the arrangement is purely renting of physical space with basic infrastructure, in which case the immovable property's location governs. en-us Wed, 01 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66938 Clarification: for transportation of goods (including mail/courier) where supplier or recipient is outside India, the default place of supply rule applies-location of recipient when available, otherwise location of supplier. In advertising, sale or grant of rights to use hoarding space is located at the immovable property; mere provision of display services is determined by the default rule. Co-location services are treated as hosting and IT infrastructure provisioning and usually follow the default rule (location of recipient), except where the arrangement is purely renting of physical space with basic infrastructure, in which case the immovable property's location governs. Circulars GST - States Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66938